Table of Contents

• T.D. 9492
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Definition of Party to a Prohibited Tax Shelter Transaction
    • Timing for Disclosure by Taxable Party to Tax-Exempt Party
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.6033-5T [Removed].
    • PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
    • §53.6071-1T [Amended].
    • PART 54—PENSION EXCISE TAXES
    • §54.6011-1T [Amended].
    • PART 301—PROCEDURE AND ADMINISTRATION
    • §301.6033-5T [Removed].
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information